List of Articles Sensitivity Analysis of Friedman's Ranking

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  1 - A New Combinational Model for the Audit Quality and Sensitivity Analysis of Its Effective Criteria
  Ali Lalbar Majid Zanjirdar Fatemeh Varvani Farahi
  The purpose of the present research is to represent a model and validate that to assess the audit quality of the accepted corporations in Tehran Stock Exchange. The first statistical population of the research consists of the scholars fully aware of the theoretical prin More

  The purpose of the present research is to represent a model and validate that to assess the audit quality of the accepted corporations in Tehran Stock Exchange. The first statistical population of the research consists of the scholars fully aware of the theoretical principles of the audit quality and experts in this regard and the second statistical population involves all the accepted corporations in Tehran Stock Exchange. In the qualitative part, 15 experts were chosen by purposive sampling and in the quantitative part, 147 active corporations during 2014 to 2020 were selected by systematic deletion. After studying the theoretical foundations of the research, a questionnaire based on a 5 point Likert scale was designed to recognize the effective criteria of the research. Then, using Friedman ranking method, the most effective component and its degree was determined. Finally, for the validation and sensitivity analysis, the proposed model was applied by using the obtained data from the qualitative part of the research and the calculation of the portion of each component in fluctuation of the total index. The results showed that the effective factors on audit quality can be classified into 2 main categories, 4 main components, and 20 singular indicators and that the main aspects determining the audit quality include the features of the institute and audit team, the effectiveness of the audit committee, properties of the employer, macro factors, profession, and environmental factors. Moreover, the main indicators and components do not have equal priority in determining the audit quality. It means that the more the average ranking of each aspect, the more its significance in determining the audit quality. Among 10 indicators existing in the combinational criterion of the audit quality, the only indication that is considered as the most important one in destabilizing the combinational index and one of the important ones in decreasing the average of combinational index is the audit wage which is one of the main indices in the features of the institute and the audit team. Manuscript profile